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communicate engagement results via internal audit reports, which include the engagement's objectives, scope, applicable conclusions, recommendations, and management’s action plans. This guidance specifically focuses on communicating assurance engagement results in a written internal audit report format.
Introduction: This Framework deals with assurance engagements performed by practitioners. Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which International Standards on Auditing (ISAs), International Standards on Review Engagements (ISREs) and International Standards on Assurance Engagements (ISAEs) apply. It provides a frame of reference for: .
Engagement results should be communicated according to the agreed communication plan. Timely communication allows management to take appropriate corrective action.
9 Δεκ 2013 · ISAE 3000 (Revised) is effective for assurance engagements when the assurance report is dated on or after December 15, 2015. Download (802.43 KB) This revised assurance standard deals with assurance engagements other than audits or reviews of historical financial information.
This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which Standards on Auditing (SAs), Standards on Review Engagements (SREs) and Standards on Assurance Engagements (SAEs) apply. It provides a frame of reference for:
The AA1000 Assurance Standard (AA1000AS v3) serves as a standard for assurance on sustainability information across organisations of all types, based on the effective application of the AA1000 AccountAbility Principles (AA1000AP, 2018).
